@article{oai:nakamura-u.repo.nii.ac.jp:00000156,
 author = {日野, 修造},
 issue = {43},
 journal = {中村学園大学・中村学園大学短期大学部研究紀要, Bulletin of Nakamura Gakuen University and Nakamura University Junior College},
 month = {Mar},
 pages = {233--341},
 title = {ＮＰＯ法人会計基準［最終案］における正味財産の検討},
 year = {2011},
 yomi = {ヒノ, シュウゾウ}
}